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2013 (11) TMI 373 - DELHI HIGH COURTDisallowance u/s 40(a)(ia) of the Income Tax Act – TDS u/s 194C - Assessee contended that they only hired the vehicles; but the drivers, fuel etc. were paid by the assessee and thus Section 194C(2) was not applicable – Held that:- Neither the assessing officer nor Commissioner (Appeals) had orally examined or asked for written replies/computation from the car owners/taxi owners to verify and ascertain whether they had provided drivers and paid for fuel. The assessing officer had proceeded and accepted that drivers/fuel was directly provided/paid for by the respondent - contended by the assessee and voluminous documents produced to establish that the respondent-assessee had paid for fuel and salary of the drivers – Decided against the Revenue.
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